The State Fiscal Service of Ukraine started working on August 28, 2019 and has already prepared new taxation model for sole proprietors (hereinafter – SP) working in IT.
Serhii Verlanov, the head of the State Fiscal Service (hereinafter – SFS) announced this information during the forum.
According to him, the new model provides for four payments, namely, 5% of single tax, 1.5% of military levy, unified social tax in amount of two minimum wages and contribution to the Human capital development fund which is to be established for the purpose of the development of industry.
Verlanov stated that the IT-KVED SPs exclusively will have the access to the new model.
It is worth mentioning that the amount of contributions to the Human capital development fund (another name – IT Creative Fund) will increase gradually: in 2020 it will be 1%, in 2021 – 2%, in 2022 -3%, in 2023 – 4%, in 2024-2029 – 5%.
According to prime-minister Oleksii Honcharuk, the plan is that in 10 years the IT industry export revenues will be more than $13 bln with more 650 thousand people being involved.
The European Business Association expects that under such conditions the share of IT industry in country’s GDP will double to 8% till 2025.
The State Fiscal Service of Ukraine explained in its individual tax advice “On receipt of individual tax advice regarding the necessity to register a company as an excise tax payer when conducting fuel sale transactions using smart cards (fuel cards)” No. 3987/6/99-99-15-03-03-15/ІПК of August 23, 2019 whether the company has to be registered as an excise tax payer in the case the company delivers the fuel cards to the shipping agent who provides shipping operations.
Since July 7, 2019 the transactions with fuel cards which do not entail physical transfer (release, dispatch) of fuel are not recognized as fuel sale transactions according to subparagraph 14.1.212 of the Tax Code of Ukraine (hereinafter – TCU). So, when delivering smart cards for fuel receipt to the shipping agent who provides shipping operations the company has no need to be registered as the excise taxpayer for such transactions and, respectively, to submit excise tax declarations according to item 232.2 of TCU.
The fiscal service official also stated that regarding the preparation and registration of excise invoices in the system of electronic administration of fuel and ethanol sale the excise tax payer is the gas station (hereinafter – GS), as based on smart card produced it provides physical transfer (release, dispatch) of fuel as recognized in subparagraph 14.1.212 of the TCU.
The State Fiscal Service of Ukraine explained in its individual tax advice “On the accounting of fractional currency at the place of accounts management and making an advance” No. 3978/6/99-99-14-05-01-15/ІПК pf August 23, 2019 the procedure for fractional currency accounting at the place of accounts management.
The fractional currency received at the company’s pay office or left in the box of the payment transaction recorder (PTR) since the following day must be put through PTR using «service entry». It is related to the fact that the withdrawal of cash not related to the account management, if such withdrawal is performed after “Z-report” implementation prior to registration of first banking operation and (or) prior to conduct of “service entry” operation.
The “Z-report that reflects information of “service entry” operation” confirms that the respective sum was entered to the PRT as fractional currency.
Thus, in case the fractional currency is reflected in the PRT through “service entry” the report on its usage is not prepared. But if the fractional currency is handed over to the company’s pay office then the report is prepared and deposit form for the sum issued as fractional currency in the morning.
The fiscal officials also reminded that the business entities are not subject to the penalties provided for by the President of Ukraine Decree No. 436/95 of June 12, 1995 due to the loss of effect of the Decree.
The State Fiscal Service of Ukraine informed in its tax advice “On the date of occurrence of additional VAT obligations on goods delivery transactions in case the good delivery by a supplier to a buyer is carried out with involvement of shipping agent” No. 3793/6/99-99-15-03-02-15/ІПК of August 14, 2019 that during shipping of yet unpaid goods when the supplier does not determine VAT-liabilities by cash method, the date of occurrence of VAT-liabilities is the date of the beginning of goods delivery by the supplier:
- directly to the buyer;
- or to the company that will provide delivery of the goods to the buyer in any way (transportation, sending, etc.)
the confirmation of the date of the beginning of goods delivery (transposition) is the date indicated in d documents for goods transportation (transposition, sending).
Such documents are prepared according to art. 307 of the Commercial Code of Ukraine in due form with preparation of shipping documents given the type of transport that provides shipping.
The State Service of Ukraine on Labor considered such situation. An employee has been ill (general illness) for more than four months that is confirmed by the duly prepared and submitted to the HR department the temporary disability leaves. Does the employer have the right to terminate the labor contract concluded with the employee?
According to i. 5 p. 1 art. 40 of the Labor Code (hereinafter – LCU): “A labor contract concluded for uncertain term as well as fixed term labor contract may be terminated by the owner or authorized body before its expiration in the case of absence at the workplace for more than four months in a row due to temporary disability excluding maternity leave, unless the legislation provides for long-term retention of the job (position) in case of a particular disease. The employees who lost their ability to work due to labor injury or occupational disease the job (position) is reserved until they are able to work or confirm their disability”.
So, the employer in the situation indicated in the question has the right but is not obliged to terminate the labor contract with the employee who due to the disease (general illness) is absent at the work for more than four months in a row.
The employer may use this ground for dismissal only if the duration of employee’s disability lasts more than four months in a row. If the employee was present at work at least one day or he/she took annual vacation or unpaid vacation between the disability leaves etc, the duration of four months term is interrupted.
The periods of absence at work due to temporary disability, the duration of which is less than four months can not be summed up. The term provided in i.5 p. 1 art. 40 of LCU must come to an end completely. This term ends on the respective day of the fourth month since the moment when the employee didn’t appear at work due to the illness.
To dismiss the employee the employer must also have evidence that such step is the production necessity. The production necessity means the situation when the replacement of disable employee is required (it is impossible to reassign the functions of the ill person between other employees or to hire another employee for the period of the disease). Otherwise the dismissal may be recognized as illegal. In the case the employee is a member of trade union, it is necessary to obtain the agreement of the elected body of the primary trade union (trade union representative) for dismissal under i.5 p.1 art.40 of the LCU.
